• Self Audit Home
• What to expect
• What you will need
• Instructions
• Step 1 Eligibility
• Step 2 Reporting
• Questionnaire

• Step 1 Eligibility
  • A) Verifying employees who are eligible for membership
    • 1 Compile a list
    • 2 Use the appropriate tools
    • 3 Determine if any employees are independent contractors
    • 4 Determine if any employees are retirees
    • 5 Determine if any employees are substitutes
  • B) Determining employees who are not eligible for membership
    • 1 Compile a list
• Step 2 Reporting
  • A) General Reporting
    • 1 Select your test sample
    • 2 Complete a worksheet
    • 3 Verify reportable compensation for your retirement plan
    • 4 Identify lump sum payments
    • 5 Identify excess compensation
    • 6 Verify correct reporting of cash outs for active employees
    • 7 Verify correct reporting of cash outs for retiring employees
    • 8 Research discrepancies and make corrections
  • B) Reporting Retirees Returning To Work
    • 1 Verify that retirees returning to work are reported correctly
    • 2 Frequently asked questions about retirees returning to work
  • C) Reporting Substitutes
    • 1 Verify correct reporting of substitutes
    • 2 Substitutes in school districts or educational service districts
    • 3 Retirees working as substitutes

SERS Eligibility Chart

A SERS employer must report the employee
If the employee meets this criteria:		Or the employee meets this criteria:
Eligible Position		Eligible Individual
RCW 41.35.010 (22)		A Non-elective position reported in error for nine months
RCW 41.35.030		RCW 41.35.040
And does not meet any of these exceptions:		Project Position
Works only as a classified substitute		WAC 415.110.010(3)
RCW 41.35.010 (38)		WAC415.110.680 (2)
Is an Elected official, or appointed by the Governor, and did not opt to participate
RCW 41.35.030 (2)(a & b)
Is a retiree who was rehired and did not opt in
RCW 41.35.030 (3)
State approved apprentice programs, local government employees, if in union plan or employees are a members in a Taft Hartley plan
RCW 41.35.030 (4)
Individuals whose professional services to the employer are less than 50 percent of gross income
RCW 41.35.030 (5)
Non-citizens, not residing in the US, who are performing duties outside the US
RCW 41.35.030 (7)
Non-citizens, not excluded by RCW, who are WA residents, who opt exclusion
RCW 41.35.030 (8)
Citizens of the US who are working outside the US, non US residents, not opting in
RCW 41.35.030 (9)
Simultaneous membership in Washington Conservation Corps (WCC) unless they are a crew supervisor, and admin. and supervisory personnel
RCW 43.220.070 (3)
Liquor Control Board vendors
Refer to PERS or RCW 41.40.023 (10)
Port employees covered by union pension plans
Refer to PERS or RCW 53.08.170
Patient/Inmate Help/Institution
Refer to PERS or RCW 41.40.023 (5)
Individuals employed, appointed or elected as an official of a 1st class city with its own retirement system who do not choose to join PERS
Refer to PERS or RCW 41.40.023 (13)
A City manager or CAO of city, town, PUD, port or county who does not opt in
Refer to PERS or RCW 41.40.023 (17,18)
Refer to PERS or WAC 415.108.730
Temporary employees hired before 6/7/1990